Naresh Kumar Chhokar, Ghaziabad V. ITO ward 3 (4), Gurgaon

ITA 959/DEL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1165 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR
• Section: 201; 148

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO . 3111 /DEL/20 1 7 ASSESSMENT YEAR : 20 09 - 10 ANGESHWAR KUMAR SHARMA, 464, RACE COURSE VALLEY, DEHRADUN. PAN: A MUPS9402L VS. ITO, WARD 1 ( 1 ), NO IDA. (APPELLANT ) (RESPONDENT) A SSESSEE BY : SHRI VENKATESH CHAURASIA, ADVOCATE RE VENUE BY : SHRI S ARAS KUMAR, SR. DR DATE OF HEARING : 12 . 1 2. 201 9 DATE OF PRONOUNCEMENT : 18 . 1 2 . 201 9 ORDER TH IS APPEAL BY THE AS SESSEE IS DIRECTED AGAINST THE EX PARTE ORDER DATED 2 8.10.201 6 OF THE CIT(A) , NOIDA , RELATIN G TO ASSESSMENT YEAR 20 09 - 10 . 2. THIS APPEAL WAS EARLIER DISMISSED BY THE TRIBUNAL FOR NON - APPEARANCE. SUBSEQUENTLY, VIDE MA NO.741/DEL/2017, ORDER DATED 24 TH MA Y, 2019, RECALLED ITS EARLIER ORDER. HENCE, THIS IS A RECALLED MATTER. 3 . ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE ORDER OF THE CIT(A) IN CONFIRMING THE ADDITION OF RS. 28,33,172 / - MADE BY THE AO ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT AND UNEXPLAINED PAYMENT AGAINST CREDIT CARD. ITA NO. 3111 /DEL/201 7 2 4 . FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSEE IS A N INDIVIDUAL AND FILED HIS RETURN OF INCOME 11 TH DECEMBER, 2009 DECLARING TOTAL INCOME AT RS.9,78,000/ - . D URING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO NOTED THAT THE ASSESSEE HAS MADE CASH DEPOSIT OF RS.17,14,118/ - IN THE ICICI BANK AND HAS MADE CREDIT CARD PAYMENT OF RS.11,19,054/ - . HE, THEREFORE, ASKED THE ASSESSEE TO EXPLAIN THE SOURCE OF THE SAME. DESPITE REPEATED OPPORTUNITIES GRANTED BY THE AO, THERE WAS NON - COMPLIANCE FROM THE SIDE OF THE ASSESSEE FOR WHICH THE AO COMPLETED THE ASSESSMENT U/S 148 OF THE ACT AND DETERMINED THE TOTAL INCOME AT RS.38,11,170/ - WHEREIN HE MADE ADDITION OF RS.17,14,118 / - ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT AND RS.11,19,054/ - ON ACCOUNT OF UNEXPLAINED PAYMENT AGAINST CREDIT CARD. BEFORE THE CIT(A), THE ASSESSEE FILED CERTAIN FRESH EVIDENCES BASED ON WHICH THE LD.CIT(A) CALLED FOR A REMAND REPORT FROM THE AO. HOWEVER , DESPITE OPPORTUNITIES GRANTED BY THE CIT(A), THERE WAS NO RESPONSE FROM THE SIDE OF THE ASSESSEE BY FILING A REJOINDER. SINCE THERE WAS NON - COMPLIANCE FROM THE SIDE OF THE ASSESSEE, THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, SUSTAINED BOTH THE ADDITIONS MADE BY THE AO. 5 . AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 6 . THE LD. COUNSEL FOR THE ASSESSEE , AT THE OUTSET, SUBMITTED THAT THE ASSESSMENT WAS COMPLETED EX PARTE BY THE AO AND THE CIT(A) ALSO HAS PASSED AN EX PARTE ORDER. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSESSEE SHOULD BE GIVEN ONE FINAL OPPORTUNITY TO SUBSTANTIATE HIS CASE. ITA NO. 3111 /DEL/201 7 3 7 . T HE LD. DR , ON THE OTHER HAND, STRONGLY SUPPORTED THE ORDER OF THE CIT(A) AND SUBMITTED THAT DESPIT E OPPORTUNITIES GRANTED BY THE AO AND THE CIT(A), THE ASSESSEE WAS NON - COOPERATIVE AND, THEREFORE, NO FRESH OPPORTUNITIES SHOULD BE GRANTED TO THE ASSESSEE AND THE APPEAL FILED BY THE ASSESSEE SHOULD BE DISMISSED. 8 . I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES, PERUSED THE ORDERS OF THE AO AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. I FIND, THE AO, IN THE INSTANT CASE , MADE ADDITION OF RS.1 7,14,118/ - ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT AND RS.11,19,054/ - ON ACCO UNT OF UNEXPLAINED PAYMENT AGAINST CREDIT CARD IN THE EX PARTE ORDER PASSED BY HIM. I FIND THE LD.CIT(A), IN THE EX PARTE ORDER PASSED BY HIM, SUSTAINED BOTH THE ADDITIONS SINCE THERE WAS NO REJOINDER FILED BY THE ASSESSEE TO THE REMAND REPORT GIVEN BY TH E AO. IT IS THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT IN THE INTEREST OF JUSTICE THIS MATTER SHOULD BE RESTORED TO THE FILE OF THE AO WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE AO WITH A DIRECTION TO GIVE ONE FINAL OPPORTUNITY TO THE ASSESSEES TO SUBSTANTIATE HIS CASE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE ASSESS EE IS ALSO HEREBY DIRECTED TO APPEAR BEFORE THE AO AND FURNISH THE REQUISITE DETAILS, FAILING WHICH THE AO IS AT LIBERTY TO PASS APPROPRIATE ORDERS. I HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL P URPOSES. ITA NO. 3111 /DEL/201 7 4 9 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . TH E DECISION WAS PRONOUNCED IN THE OPEN COURT ON 18 . 1 2 . 201 9 . SD/ - ( R. K. PANDA ) ACCOUNTANT MEMBER DATED: 18 TH DECEMBER, 2 01 9 DK COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI